Help with a New Jersey 1040NR

Instructions for Form A-3128
Use this form to claim a refund. Do not use form GIT/REP-4 to claim a refund.
1. This form is to be completed by nonresident individuals, estates, or trusts to claim a refund of estimated Gross Income Tax payment paid under provisions of N.J.S.A. 54A:8-8 through N.J.S.A. 54A:8-10. This form can only be filed with the Division of Taxation
after the recording of the deed with the county clerk.
2. Separate forms must be used for each taxpayer, except for husband and wife who file jointly.
3. Include taxpayer’s current address or address where refund should be mailed.
4. Include the address of property sold and the amount of refund being requested.
5. Check box indicating type of property use.
6. Include the date of sale, sale price, date of purchase, federal adjusted basis, percentage owned, and net gain/loss of the property
sold.
7. Calculate and enter the estimated tax liability using the table provided on the form. Taxpayers who submitted an erroneous payment and qualify for an exemption on the GIT/REP-3 form, Seller’s Residency Certification/Exemption, enter $0. A completed copy
of the GIT/REP-3 indicating your exemption status must be attached.
Example:
Date Sold: 2/4/24 Sale Price: $315,000
Tax Rate Table
Net Gain
Over
But Not
Over Multiply Net Gain By
Estimated
Tax Liability
$0 $20,000 x 0.014
Date Purchased: 9/21/20 Federal Adjusted Basis: $279,000
$20,000 $35,000 x 0.0175
Percentage Owned: 100% Net Gain/Loss:
(If Net Loss, enter $0.) $36,000 $35,000 $40,000 x $36,000 0.035 $1,260
Estimated Gross Income Tax Payment submitted: $6,000 $40,000 $75,000 x 0.05525
** Estimated Tax Liability Due: $1,260 $75,000 $500,000 x 0.0637
Amount of Refund Claim: $4,740 $500,000 $1,000,000 x 0.0897
$1,000,000 and over x 0.1075
8. Include the estimated Gross Income Tax payment submitted. Payment of the Estimated Tax liability does not relieve you of your responsibility to file the required return nor does it close the tax year covered. The tax year remains open until the required return has
been filed and accepted; all tax, penalties, and interest charges have been paid; and the statutory audit period has expired.
9. Enter the amount of the net refund being claimed.
10. Whenever an agent on behalf of the taxpayer executes a claim, an Appointment of Taxpayer Representative specifically authorizing
such agent to act on behalf of the taxpayer must accompany the claim for refund form.
11. Upload or mail this claim for refund along with the Settlement Statement (HUD-1) or Closing Disclosure form. Send your documents to:
Online: nj.gov/treasury/taxation/njonrs.shtml
Choose “Personal Income Tax” for the account type and “PO Box 046” from the PO Box list; or
By mail:
New Jersey Division of Taxation
Taxpayer Accounting Branch
PO Box 046
Trenton, NJ 08646-0046
12. Failure to complete all required lines on Form A-3128 or to attach required documentation will result in the claim being rejected as
incomplete. Incomplete claims will be returned. Claims will not be deemed filed until the Division of Taxation receives a properly
completed claim form along with the required documentation.
For additional information, see TB-57(R), Estimated Gross Income Tax Payment Requirements on Sales of New Jersey Real Property by
Nonresidents, and FAQs on Gross Income Tax (GIT) Forms Required For Sale or Transfer of Real Property in New Jersey.